Description: This meeting session covered proposed amendments to valuation and nonforfeiture laws, which included a new mortality table and the dynamic interest rate concept, the NAIC's activities around profitability and early warning tests, A&H rate filing guidelines, and SEC activity around annuities..

Description: This session from the 1984 SOA Atlanta Meeting covers statutory reporting, GAAP reporting, management reporting and accounting treatment of new generation life and annuity products such as universal Life, UL and flexible premium annuities. It also discusses the NAIC proposed regulation for univeral life insurance and the actuarial opinion required under the regulation.

Description: Discusses the implications of the recent Tax Reform Act of 1986 [TRA] and proposed tax laws, and the effect of tax law on financial-performance measures, GAAP reporting, investment strategy, and even corporate structure. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: This session from the 1983 SOA Vancouver Meeting covers U.S. Federal Income Tax including TEFRA, flexible premium contracts, Modified Premium Whole Life Reinsurance, future tax planning and policyholder taxation. From Record of Society of Actuaries Vol. 9, No. 3

Description: This session from the 1984 SOA Atlanta Meeting covers pending tax legislation with respect to life insurance companies, policyholder taxation and the current legislative outlook.

Description: This panel discussion session focuses on financial reporting in Canada and the United States.

Description: Panelists discuss and debate existing tax laws and expected changes to tax laws relating to: taxation of mutual and stock life companies [Sec. 809], taxation of 'investment-oriented' products [Sec. 7702], and the federal government's continued need for 'revenue enhancement.' From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: This session discussion is about the definition of a value-added financial statement, advantages of value-added approach relative to other financial statements, relation of value-added to level-rate-of-return method, treatment of deferrable items and recursive methods of preparing value-added statements. From Record of the Society of Actuaries Vol. 15, No. 2.

Description: Presented at October 1985 Annual Meeting. Discusses proposals for changing the tax law with respect to the taxation of personal income: The tax climate that led to these proposals, A description of the major proposals including the Treasury proposal pending in Congress, How these proposals will affect the design, marketing and sale of individual life and annuity products.

Description: This session from the 1981 SOA Spring Meeting focuses on the impact of inflation, economic and social issues on financial reporting, insolvency within the financial security industry, changes in financial reporting and life insurance valuation in the current economic environment. From Record of Society of Actuaries, Vol. 7, No. 2.